Free forever · ESRS 1 AR 16 aligned

The Double Materiality Assessment platform.

Run a complete, audit-ready DMA under the Simplified ESRS. Full value-chain coverage, stakeholder engagement, severity scoring and report generation — all free. Built for SMEs, enterprises and consultants.

Also available on OpenES Azimut
app.generationimpact.global/dma
Dashboard · Frameworks · ESRS · Analysis

Analysis

List of matters Score Materiality importance Stakeholders
ESRS
Own
Own Fin
Up
Up Fin
Dn
Dn Fin
E1Climate
4.8
3.9
2.3
3.4
2.1
3.4
E2Pollution
4.5
2.1
1.0
2.1
4.5
2.1
E5Circular
4.5
3.4
3.4
2.1
5.0
3.4
S1Workforce
2.1
3.9
1.2
2.1
3.3
2.1
G1Conduct
4.2
3.9
2.3
3.9
3.4
2.1
Materiality importance
E1 Climate change
Impact
Financial
Stakehldr
10 ESRS topics covered
3 Value-chain dimensions
3 Time horizons per IRO
€0 Platform price · free forever

Four analytical views of your materiality.

Every DMA produces four parallel analyses, all automatically generated from your inputs. No spreadsheets, no rebuilds, no version control headaches.

View 01

List of matters

Color-coded grid of all 10 ESRS topics and sub-topics, showing which are flagged for impact or financial materiality across own operations, upstream and downstream.

E1Climate change
E2Pollution
E5Circular economy
S1Own workforce
G1Business conduct
View 02

Score

Quantified impact, financial and stakeholder materiality scores per topic, rolled up across the value chain. RAG-coded for executive reporting.

Impact
Finan
Stake
Up
Down
Total
E1
5.0
3.9
2.1
3.4
2.1
4.5
E2
4.5
2.1
3.4
4.5
2.1
3.9
S1
2.1
3.9
1.2
2.1
3.3
3.4
G1
4.2
3.9
2.3
3.9
3.4
4.5
View 03

Materiality importance

Side-by-side impact and financial materiality bars for each topic and sub-topic. Toggle between actual and potential, and between short, medium and long-term horizons.

Climate
Pollution
Water
Circular
Workers
View 04

Engage stakeholders

Binary materiality voting from Customers, Suppliers and Employees. Aggregated with weighted scoring and surfaced alongside your own assessment for triangulation.

Clients
Suppliers
Employees
E1 Climate
90%
52%
88%
E5 Circular
68%
80%
25%
S1 Workforce
30%
58%
94%
G1 Conduct
62%
70%
85%

From scope to audit-ready report in five steps.

Guided workflow aligned to ESRS 1 Chapter 3 and EFRAG IG 1. Built-in progress tracking keeps the audit committee and your auditor on the same page.

1

Scope & introduction

Define scope, methodology and governance approach. Embedded ESRS 1 guidance at every step.

2

List of matters

Tick which topics arise as potentially material across own operations, upstream and downstream.

3

Assess each IRO

Score negative, positive, risk and opportunity across scale, scope, remediability, magnitude and likelihood.

4

Analyse

Four parallel views: list, score, materiality importance, and stakeholder engagement.

5

Report & verify

Generate an audit-ready DMA report and submit it to your auditor for verification.

Defensible scoring by ESRS design.

Negative impacts scored on scale, scope and remediability per ESRS 1 §43. Positive impacts on scale and scope. Risks and opportunities on magnitude and likelihood. Every score has a time-horizon dimension: short, medium or long.

Severity formula built in

(Scale + Scope + Remediability) / 3 for negative impacts; (Scale + Scope) / 2 for positive. No manual arithmetic.

Three time horizons every time

Short (0–1 yr), medium (1–5 yr), long (>5 yr). Configure each separately or inherit from a group.

Evidence library

Upload supporting files directly to each IRO. Comment threads with @mention, auditor view and version history.

Omission handled cleanly

Excluded topics require a stated reason per ESRS 1 §31. The system captures it, not a separate tracker.

ESRS · E1 Climate · Upstream

Climate change adaptation

1. Impact materiality 2. Financial materiality

Negative impact on environment

Short term (0–1 yr) Medium (1–5 yr) Long (>5 yr)
A. Scale: How grave is the impact?
Very high
High
Moyen
Low
B. Scope: How widespread?
Global / total
Widespread
Likelihood 50 %

A full-scope DMA with nothing hidden behind paywalls.

Every feature listed below is part of the free tier. No locked modules, no per-seat pricing traps.

ESRS 1 AR 16 taxonomy

All 10 topics, 30+ sub-topics and sub-sub-topics pre-loaded. Updated for Simplified ESRS.

Value-chain segmentation

Own operations, upstream and downstream assessed separately with full audit trail per segment.

Time-horizon dimensions

Short, medium and long-term per IRO. Configure independently or inherit from a topic group.

Stakeholder engagement

Binary voting from Customers, Suppliers and Employees. Aggregated and rolled up by weight.

Evidence library

Upload supporting files directly to each IRO. Comment threads, @mentions, version history.

Auditor role & collaboration

Dedicated auditor view with commentary, approval flags and a full change log for assurance.

Four analytical views

List of matters, score, materiality importance and stakeholder engagement — all auto-generated.

Audit-ready report

One-click report generation in the ESRS 2 IRO-1/IRO-2 disclosure format your auditor expects.

Verification workflow

Submit to your auditor for sign-off. Tracked verification actions and supporting evidence trail.

The platform is free. Support is optional.

Every feature of the DMA platform is free forever. Paid implementation support is available for undertakings that want expert-led scoping, audit-committee briefing packs or bespoke training.

Optional add-on

Implementation support

From

Expert-led scoping, training and audit-committee support for undertakings running their first DMA cycle.

  • Scoping engagement — CSRD wave confirmation, governance design
  • Audit-committee briefing — ready-to-present materials
  • Stakeholder engagement design — survey, workshop, interview
  • Team training — platform onboarding and ESRS workshops
  • Audit readiness review — pre-assurance check
  • Priced per engagement — no subscription lock-in
Speak with our team

Questions we hear most.

Which standards and frameworks does the platform follow? +

The platform is aligned to ESRS 1 AR 16 (sustainability matters taxonomy), ESRS 1 Chapter 3 (double materiality) and EFRAG IG 1 (materiality assessment implementation guidance). Scoring logic and disclosure requirements follow the Simplified ESRS as amended by Directive (EU) 2026/47. Voluntary VSME reporting is supported for SMEs outside mandatory CSRD scope.

How is it actually free? +

The full DMA platform is free forever — all ten ESRS topics, all three value-chain dimensions, all three time horizons, evidence library, auditor role, report generation and verification workflow. No feature limits, no per-seat fees, no trial expiry.

Paid implementation support is an optional add-on for organisations that want expert-led scoping, audit-committee briefing packs or team training — priced per engagement, not per subscription.

How does impact vs financial materiality work in practice? +

Impact materiality captures the effect your undertaking has on people and environment, scored on scale, scope and remediability (for negative impacts) or scale and scope (for positive). Financial materiality captures sustainability-related matters that could materially affect financial position, performance or cash flows, scored on magnitude and likelihood.

A topic is material if either dimension is material — the platform runs both assessments in parallel, for every topic, across own operations, upstream and downstream, across three time horizons.

Can my auditor work in the platform? +

Yes. The platform has a dedicated auditor role with comment threads, version history and a submit-for-verification workflow. Auditors can review evidence, flag items for revision and sign off sections directly in the platform. A full change log is maintained for assurance purposes.

How is stakeholder engagement handled? +

The platform includes a binary voting workflow for three primary stakeholder groups: Customers, Suppliers and Employees. Each group votes material / no-material per topic per value-chain segment. Results are aggregated, weighted and surfaced alongside your own assessment in the Engage stakeholders view for triangulation.

For more structured engagement (workshops, structured interviews), our Implementation Support add-on includes engagement design.

What’s the difference between signing up on GIG, OpenES or Azimut? +

Same platform, same features, same free tier regardless of entry point. Choose the channel closest to your existing workflows — GIG direct for the fastest path, OpenES if you already use that marketplace for sustainability tooling, Azimut for asset managers and fund strategies already on the Azimut sustainable finance platform.

Is data portable if we want to export or move? +

Yes. Every assessment can be exported in full — including IRO library, scoring, stakeholder votes, evidence references and report drafts — in standard formats (JSON, CSV, PDF). No data lock-in, no paywall on export.

Free forever · No trial expiry

Run a complete, audit-ready DMA under the Simplified ESRS.

Start on GIG, OpenES or Azimut. Same free platform regardless of entry point. Scoping, stakeholder engagement and audit-ready reporting — all included.